c5c7033001
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
74 lines
3.2 KiB
Markdown
74 lines
3.2 KiB
Markdown
---
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type: "Bill"
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title: "CORPORATE INCOME TAX CHANGES"
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description: "CORPORATE INCOME TAX CHANGES"
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jurisdiction: "us/states/nm"
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legislature: "New Mexico Legislature"
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session: "2026"
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identifier: "SB 151"
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citation: "New Mexico SB 151 (2026)"
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classification: ["bill"]
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subjects: ["BUSINESS & INDUSTRY", "TAXATION", "INCOME"]
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status: "enacted"
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primary_sponsors: ["Berghmans, Heather", "Figueroa, Natalie", "Parajón, Cristina", "Wirth, Peter"]
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version_count: 5
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action_count: 11
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vote_count: 2
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first_action: "2026-01-26"
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last_action: "2026-03-11"
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source: "openstates"
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source_identifier: "ocd-bill/09792a17-77a6-456c-95d1-28d50bf372a4"
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source_url: "https://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=151&year=26"
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source_hash: "8d2ba62f284682cd177bb2b569961f931017f832d9cd567059300af19ca75a8b"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-nm"]
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---
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# New Mexico SB 151 (2026) — CORPORATE INCOME TAX CHANGES
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Amendments in Context** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/Amendments_In_Context/SB0151.pdf)
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2. **CT substitute** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/bills/senate/SB0151CTS.HTML)
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3. **FC substitute** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/bills/senate/SB0151FCS.HTML)
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4. **Final Version** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/final/SB0151.PDF)
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5. **introduced version** (committee substitute) — [source](https://www.nmlegis.gov/Sessions/26%20Regular/bills/senate/SB0151.HTML)
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## Votes
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- senate passage — **24–17** (pass) · upper
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- house passage — **43–19** (pass) · lower
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## Sponsors
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- Berghmans, Heather — primary (person)
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- Figueroa, Natalie — primary (person)
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- Parajón, Cristina — primary (person)
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- Wirth, Peter — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2026-02-18** passed House `passage`
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- **2026-02-18** Senate concurred in House amendments
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- **2026-02-18** DO PASS, as amended, committee report adopted `committee-passage-favorable`
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- **2026-01-26** Sent to Senate Committees' Committee & Senate Tax, Business and Transportation Committee & Senate Finance Committee `introduction, referral-committee`
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- **2026-01-27** germane
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- **2026-02-09** DO NOT PASS, replaced with committee substitute `committee-passage`
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- **2026-03-11** Signed `executive-signature`
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- **2026-02-14** DO NOT PASS, replaced with committee substitute `committee-passage`
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- **2026-02-15** floor substitute adopted (1 amendment)
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- **2026-02-15** passed Senate `passage`
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- **2026-02-16** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/09792a17-77a6-456c-95d1-28d50bf372a4`. Confidence: reported (aggregated from official New Mexico legislature records).
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